West Dubs Limited - Filleted accounts

Registered number

10279482

West Dubs Limited

Report and Accounts

31 August 2025

West Dubs Limited
Registered number:		10279482
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		177			265
Tangible assets	4		248,281			282,523
			248,458			282,788

Current assets
Stocks		569,368			448,009
Debtors	5	212,050			212,817
Cash at bank and in hand		2,498,526			2,315,653
		3,279,944			2,976,479

Creditors: amounts falling due within one year	6	(321,735)			(210,991)

Net current assets			2,958,209			2,765,488

Total assets less current liabilities			3,206,667			3,048,276

Creditors: amounts falling due after more than one year	7		(10,000)			(10,000)

Provisions for liabilities			(51,807)			(57,745)


Net assets			3,144,860			2,980,531

Capital and reserves
Called up share capital			1			1
Profit and loss account			3,144,859			2,980,530

Shareholder's funds			3,144,860			2,980,531

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S.Whatmore
Director
Approved by the board on 22 April 2026

West Dubs Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			20% on cost
	Plant and machinery			15% reducing balance
	Fixtures, fittings, tools and equipment			15% reducing balance
	Motor vehicles			25% reducing balance
	Computer equipment			30% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					17		17


3	Intangible fixed assets							£
				Goodwill		Other intangible assets		Total
	Cost			£	£		£
	At 1 September 2024			245,000		882		245,882
	Disposals			-		-		-
	At 31 August 2025			245,000		882		245,882

	Amortisation
	At 1 September 2024			245,000		617		245,617
	Provided during the year			-		88		88
	At 31 August 2025			245,000		705		245,705

	Net book value
	At 31 August 2025			-		177		177
	At 31 August 2024			-		265		265

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years, and other intangible assets over 10 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	55,846		248,078		270,384		574,308
	Additions	-		17,379		37,915		55,294
	Disposals	-		-		(59,796)		(59,796)
	At 31 August 2025	55,846		265,457		248,503		569,806

	Depreciation
	At 1 September 2024	41,609		95,532		154,644		291,785
	Charge for the year	8,254		25,885		32,754		66,893
	On disposals	-		-		(37,153)		(37,153)
	At 31 August 2025	49,863		121,417		150,245		321,525

	Net book value
	At 31 August 2025	5,983		144,040		98,258		248,281
	At 31 August 2024	14,237		152,546		115,740		282,523


5	Debtors					2025		2024
£							£

	Trade debtors					185,061		152,654
	Other debtors					26,989		60,163
						212,050		212,817



6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					92,627		15,368
	Taxation and social security costs					206,641		177,259
	Other creditors					22,467		18,364
						321,735		210,991


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					10,000		10,000


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	S. Whatmore
	Directors loan	294		79,493		(81,337)		(1,550)

		294		79,493		(81,337)		(1,550)

	The above loans are unsecured, interest free and repayable on demand.

9	Other information

	West Dubs Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 4C-E, Bruff Business Centre
	Suckley
	Worcester
	WR6 5DR